A reappropriation is a legislative enactment that continues all or part of the undisbursed balance of an appropriation that would otherwise lapse. A lapsed appropriation is an appropriation which has expired and against which obligations can no longer be incurred nor payments made

In most cases, when the legislature enacts an appropriation, the life of the appropriation is from April 1st – March 31st of the fiscal year plus the carryover period. The life of SUNY and CUNY state operations appropriations is from July 1st to June 30th of the fiscal year plus the carryover period. Two-year appropriations generally begin April 1 and end two years later on March 31 with no carryover period.

Based upon State Finance Law, Section 40 there are four lapse dates in each fiscal year: June 30, September 15, September 30 and March 31. When a lapse date falls on a weekend or holiday, the lapse date within SFS will be the next business day pursuant to N.Y. General Construction Law 25-A.

In order to prevent an appropriation from lapsing, the appropriation must be reappropriated in the following enacted budget and the lapse date on the appropriation changed to the corresponding date in the next calendar year. The lapse date on all suballocations, departmental suballocations and apportionments will match the lapse date on the parent appropriation. Appropriations created or associated with transfers and interchanges do not get reappropriated with the related parent appropriation they are linked to and therefore must be reappropriated separately in Bill Copy. For additional information, refer to Section 3.A - Budget Transfers Overview of this Chapter for the Appropriation Movement Authority Quick Guide (How to reappropriate column) for further guidance.

Agencies need to be cognizant of these dates, particularly in reference as to when their specific appropriations are lapsing. Operational advisories/alerts by OSC/SFS should be reviewed promptly and the steps outlined should be taken. Other sections of the GFO with related guidance on Appropriations and Lapsing are Chapter XVII, Section 2.A - NYKK0004 Appropriations Due To and Not Due To Lapse Report of this Guide, which deals with the process of reviewing Appropriation lapse dates and reporting any discrepancies to OSC as instructed.

Agencies are also reminded to refer to Chapter XVII, Section 3 - Lapsing Transaction Deadlines of this Guide for specific guidance on lapsing deadlines as they apply to specific transactions. Agencies should monitor the pending transactions for lapsing budgets utilizing SFS report NYAP1547, Pending Transactions for Lapsing Budgets, as detailed in Chapter XVII, Section 2.A - NYAP1547 Pending Transactions for Lapsing Budgets Report of this Guide, and take appropriate action on each transaction included on the report.

Guide to Financial Operations

REV. 09/11/2015